A little context for our situation. We create our documents in InDesign, export to PDF, remediate and deliver. We recently moved from PAC 2021 to the new PAC 2024 (which is great BTW) as our accessibility checker which has a new "Quality" tab. The things shown on the quality tab are not UA or WCAG errors but, rather, are things that improve the experience for the users.
On our Tables of Contents (which we've done the same way for ever using the automated TOC tools in InDesign) we are getting a PAC 2024 quality error that reads "TOCI element links to an incorrect destination". I messaged axes about the error because I was a bit confused by it and was told that the TOCI links need to direct the user to the Heading Level (H2, H3, H4, etc) but in our documents it's pointing to the page. This is a warning because if the user has low vision uses the zoom feature on the document to something like 300% they will select the TOCI and go to the top of their destination page instead of the heading which might be half way down the page. So they will be lost and have to figure out where the heading level is they are looking for.
What I can't figure out is how to link directly to a Heading Level. In the Add/Edit links options I only see Go to a Page.